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Serbia Tax Administration sets deadline for 2027 lump-sum taxation requests
The Serbian Tax Administration has announced that entrepreneurs currently paying tax on taxable profit may apply for the lump-sum taxation regime for the year 2027. The deadline to submit these requests is November 2, 2026.
Applications must be submitted electronically via the ePorezi portal. If approved, the Tax Administration will deliver the decision to the applicant's electronic tax mailbox on the same portal. The lump-sum regime, which determines tax obligations based on predetermined legal criteria rather than actual profit, would take effect on January 1, 2027.
Eligibility is subject to specific legal requirements. Notably, the annual turnover must not exceed 6,000,000 dinars. Certain sectors are excluded from this regime, including VAT payers and those involved in wholesale and retail trade, hotels and restaurants, financial intermediation, real estate activities, advertising, and market research. Exceptions exist for those conducting trade or hospitality services from mobile or assembly objects like kiosks or trailers, as well as those exclusively producing and selling their own products.
Entities
Claims
What the coverage asserts, and how many sources carry each claim.
- [● 2 SOURCES] Annual turnover must not exceed 6,000,000 dinars to qualify for lump-sum taxation. www.espreso.co.rs
- [● 2 SOURCES] Advertising and market research activities are excluded from the lump-sum regime. www.espreso.co.rs
- [● 2 SOURCES] VAT payers are ineligible for the lump-sum taxation regime. www.espreso.co.rs
- [● 2 SOURCES] The deadline for submitting requests for 2027 lump-sum taxation is November 2, 2026. vojvodjanskireporter.rs · www.espreso.co.rs
- [● 2 SOURCES] Entrepreneurs in hospitality or trade using mobile objects like kiosks may be eligible. www.espreso.co.rs
- [● 3 SOURCES] Approved lump-sum taxation will be applicable starting January 1, 2027. vojvodjanskireporter.rs · www.espreso.co.rs
- [● 3 SOURCES] Applications must be submitted electronically through the ePorezi portal. vojvodjanskireporter.rs · www.espreso.co.rs